61.assessed level of material misstatement risk 重大错报风险的评估水平 fh}\#WE"
62.simall business 小规模企业 }(20MW8rMc
63.accounting system 会计系统 6'+3""\
64.test of control 控制测试 ~.yt
65.walk-through test 穿行测试 JEs?Rm1^.
66.communication 沟通 ?_
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67.flow chart 流程图 -~]*)&
68.reperformance of internal control 重新执行 5Y_)%u
69.audit evidence 审计证据 {b=]JPE
70.substantive procedures 实质性程序 OAR#* ~q
71.assertions 认定 =<n+AqJ%
72.esistence 存在 N3 07lGb
73.occurrence 发生 :W-"UW,
74.completeness 完整性 $iupzVrro
75.rights and obligations 权利和义务 f9X*bEl9;`
76.valuation and allocation 计价和分摊 !1w=_
77.cutoff 截止 50Pz+:
78.accuracy 准确性 @/E5$mX`
79.classification 分类 u])N^AY"sj
80.inspection 检查 O-}{%)[ F
81.supervision of counting 监盘 28>gAz.#
82.observation 观察 8u!!
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83.confirmation 函证 >N{K)a
84.computation 计算 1^b-
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85.analytical procedures 分析程序 7M=`Z{=9
86.vouch 核对 aOA;"jR1
87.trace 追查 j%#n}H
88.audit sampling 审计抽样 W`C2zbC
89.error 误差 =K-B
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90.expected error 预期误差 _<yJQ|[z~i
91.population 总体 7rbl+:y2
92.sampling risk 抽样风险 !#5RP5,,Y
93.non- sampling risk 非抽样风险 w8%<O^wN,
94.sampling unit 抽样单位 gj0gs
95.statistical sampling 统计抽样 0
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96.tolerable error 可容忍误差 7=aF-;X3jj
97.the risk of under reliance 信赖不足风险 TmvI+AY/
98.the risk of over reliance 信赖过度风险 b'3w.%^
99.the risk of incorrect rejection 误拒风险 ^8ZVB.Fv
100. the risk of incorrect acceptance 误受风险 &C`t(e
101.working trial balance 试算平衡表 wtu WzHrF
102.index and cross-referencing 索引和交叉索引 27<~m=`}d
103.cash receipt 现金收入 `h+ sSIko
104.cash disbursement 现金支出 Fi14_{
105.bank statement 银行对账单 hdXdz aNS
106.bank reconciliation 银行存款余额调节表 +DY% Y
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107.balance sheet date 资产负债表日 ?;ZTJ
108.net realizable value 可变现净值 {AoH
109.storeroom 仓库 t"cGv32b
110.sale invoice 销售发票 2E9Cp
111.price list 价目表 qfd/t<?|D
112.positive confirmation request 积极式询证函 4nN%5c~=
113.negative confirmation request 消极式询证函 ' jf$3
114.purchase requisition 请购单 ]bz']`
115.receiving report 验收报告 Mm;kB/1
116.gross margin 毛利 [nZ3}o
117.manufacturing overhead 制造费用 vSb$gl5H
118.material requisition 领料单 C4H M
119.inventory-taking 存货盘点 /59jkcA+
120.bond certificate 债券 e23}'qb
121.stock certificate 股票 {0 IEizQ|i
122.audit report 审计报告 .z^ePZ|mV
123.entity 被审计单位 ^i&sQQ({
124.addressee of the audit report 审计报告的收件人 82nQ]
125.unqualified opinion 无保留意见 F4xYfbwY"]
126.qualified opinion 保留意见 MDZ,a0?4t
127.disclaimer of opinion 无法表示意见 C!6?.\U/:c
128.adverse opinion 否定意见